Florida Enacts New Permanent Sales Tax Exemptions Effective August 1, 2025

Effective August 1, 2025, the Florida Department of Revenue has enacted permanent sales and use tax exemptions on sales of items that were previously exempted temporarily during the state’s past disaster preparedness and freedom month sales tax holidays.

Effective August 1, 2025, the following items are always exempt from Florida sales and use tax:

• Batteries (only AA, AAA, C, D, 6-volt, and 9-volt)
• Bicycle helmets (Youth bicycle helmets were previously exempt. All bicycle helmets are exempt effective August 1, 2025.)
• Carbon monoxide alarms
• Fire extinguishers
• Ground anchor systems and tie-down kits
• Insect repellent
• Life jackets
• Portable gas cans with a capacity of 5 gallons or less
• Portable generators capable of producing 10,000 running watts or less
• Smoke detection devices
• Sunscreen (excluding cosmetics or other products that are not primarily intended to absorb, reflect, or scatter ultraviolet radiation)
• Waterproof tarpaulins (flexible waterproof tarps and sheeting that are 1,000 square feet or less)

Retailers that sell the above items will need to adjust their sales tax systems accordingly to account for the permanent sales tax exemptions effective August 1, 2025. (Tax Information Publication No. 25A01-05, Florida Department of Revenue, July 1, 2025)